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22 May 2025 Abbott UK Company Car Handbook28 MILEAGE REIMBURSEMENT28.1 ELECTRIC VEHICLE MILEAGE REIMBURSEMENT (INCLUDING FCAP 15)All employees with an electric vehicle are responsible for meeting all costs in respect of charging their vehicle. Employees with a company vehicle will be reimbursed for their business mileage at HMRC Advisory Fuel Rate (AFR). To support the rising cost of energy prices, Abbott currently provide a supplement of 7pence per mile (2024) which is subject to change. The supplement is taxable which will be collected viaPayroll each month. After tax is deducted, the net supplement is approximately 4 pence per mile (depending on your marginal personal tax rate).Employees driving their personal vehicles under FCAP15 will be reimbursed for their business mileage at the HMRC AFR. To support the rising cost of energy prices, Abbott currently provide a supplement of 4 pence per mile for electric vehicles (2024) which is subject to change. The supplement is not subject to tax deductions and will also be processed through Payroll each month.In addition to this supplement, for employees in FCAP15, a further supplement of 7 pence per mile is payable for each business mile in excess of 16,000 miles in the tax year**future changes to HMRC approved mileage allowance payments may result in personal taxation. 28.2 FUEL CARDS (LEGACY DIESEL/PETROL CARS ONLY)All field-based employees who are allocated a company petrol/diesel car will also receive a fuel cardfor all business and private fuel needs in relation to the use of the Company car. The card will show the name of the driver and vehicle%u2019s registration number; these will be embossed on the card.The current Allstar fuel card can be used at most fuel garages including supermarkets; fuel prices are at the pump rate so please try to use cheaper outlets such as supermarkets wherever possible. Equally, please try to only splash and dash (%u00a315) at expensive motorway service stations as stated in section 31.5.Drivers are expected to plan ahead of their journeys, to familiarise themselves with where they may need to stop to refuel.The employee must declare all private mileage and their private fuel. For employees with a Telematics device fitted and fuel card, this will be deducted from their salary. For company car drivers without a fuel card, they will also be required to submit business mileage claims through Telematics which will then be reimbursed through Payroll. Both of these declarations must be made in the Telematics system by the 9th of each month in order to meet Payroll deadlines. Please refer to UK Expenses Policy UKFIN-PO-014 (find it on ISOTRAIN) for detailed information regarding expense claims.The fuel card permits the purchase of standard grade fuel and oil only. Non-standard grade fuel is only appropriate for high performance cars and should not be used in company cars. If non-standard grade fuel is used, then the total cost of that fuel will be reclaimed from your salary. Should there be nostandard grade fuel available, please refer to the %u201csplash and dash%u201d policy in section 31.5.The fuel card must not be used for any vehicle other than the company vehicle registered on the card. The use of fuel cards is monitored, and any misuse will be investigated and may result in disciplinary action. Fuel cards must not be used when using a hire car or courtesy car, fuel must be paid for and reclaimed through expenses. Use of the Allstar fuel card is restricted to the UK. When travelling abroad on business/personal trips, the full cost of any fuel purchased should be claimed through the CTE expense system using the %u201cPetrol-Fuel%u201d category.Any private mileage should then be declared in the Telematics system, which will be deducted using HMRC%u2019s Advisory Fuel Rates through the Payroll.It is the responsibility of the employee to ensure the attendant logs the appropriate odometer readings